The World Series champions were hit with a luxury tax of nearly $25.69 million yesterday, according to information received by clubs.

The Yankees are the only team to pay a tax for this season and have crossed the threshold in all seven years since the tax started. According to the collective bargaining agreement, the Yankees must send a check to the commissioner’s office by Jan. 31.

New York’s payroll was $226.2 million for the purpose of the luxury tax and the Yankees pay at a 40 percent rate for the amount over $162 million.

The Yankees’ regular payroll — using 2009 salaries and prorated shares of signing bonuses — finished at $220 million. That was a drop of $2.5 million from 2008 but more than $77.8 million higher than any other team — a gap larger than the payrolls of the bottom 11 clubs.

The Mets were second at $142.2 million, followed by the equally disappointing Cubs ($141.6 million).